RewriteEngine on

RewriteCond %{REQUEST_FILENAME} !-f
RewriteRule (\.gif|\.png|\.jpg|\.jpeg|\.ico)$ /img/spacer.gif [NC,L]

RewriteCond %{REQUEST_FILENAME} !-f
RewriteRule (\.js|\.css)$ /empty.htm [NC,L]

RewriteCond %{REQUEST_FILENAME} !-f
RewriteCond %{REQUEST_FILENAME} !-d
RewriteRule ^(.*)$ index.php?$1 [QSA,L]

php_value default_charset UTF-8